What did the Tribunal hold?

The Tribunal noted that the assessee sought withdrawal of the appeal due to opting for the Vivad se Vishwas Scheme. The Tribunal dismissed the appeal as withdrawn, granting liberty to move for recall if the scheme filing is not accepted.

The assessee filed an appeal against an order of the CIT(A). The assessee later opted for the Vivad se Vishwas Scheme, 2020, and sought withdrawal of the appeal.

What were the issues?

Whether the appeal should be dismissed as withdrawn when the assessee has opted for the Vivad se Vishwas Scheme.

Amarish Kumar Sobhagmal (HUF) vs ITO | ITAT Bangalore 2020

Income Tax Appellate Tribunal, ‘C’ BENCH : BANGALORE

Before: SHRI A.K GARODIA & SMT. BEENA PILLAI

For Appellant: Shri Ravishankar S.V, Advocate, Shri V Srinivasan

For Respondent: Smt. R Premi, JCIT (DR)

ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 25/07/2018 passed by Ld.CIT(A)-5, Bangaluru for assessment year 2015-16. 2. A letter dated 21/09/2020 has been filed by Ld.AR stating that, assessee has opted for Vivad se Vishwas Scheme, 2020. It has been submitted that assessee seeks withdrawal of the appeal.

Ld.Sr.DR do not object to the same.

We have perused submissions advances by both sides in light of records placed before us.

As assessee has sought for VSVS- scheme 2020, no purpose will be served in keeping the present appeal pending. We note that assessee has yet not received Form 3 from the department. Considering the situation, we dismiss the present appeal as withdrawn. However, liberty is granted to move appropriate application for recall of this order, in the event, Form 1 filed by assessee is not accepted by revenue. In the result, with above liberty, we dismiss present appeal as withdrawn. Order pronounced in the open court on 25th Sept, 2020. Sd/- Sd/- (A.K GARODIA) (BEENA PILLAI) Accountant Member Judicial Member Bangalore, Dated, the 25th Sept, 2020. /Vms/ Copy to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT, Bangalore 6. Guard file By order Assistant Registrar, Income-Tax Appellate Tribunal. Bangalore.

Date Initial On Dragon 1. Draft dictated on Sr.PS -09-2020 2. Draft placed before Sr.PS author -09-2020 3. Draft proposed & placed JM/AM before the second member -09-2020 4. Draft discussed/approved JM/AM by Second Member. -09-2020 5. Approved Draft comes to Sr.PS/PS the Sr.PS/PS -09-2020 6. Kept for pronouncement Sr.PS on -09-2020 7. Date of uploading the Sr.PS order on Website -- 8. If not uploaded, furnish Sr.PS the reason -09-2020 9. File sent to the Bench Sr.PS Clerk 10. Date on which file goes to the AR 11. Date on which file goes to the Head Clerk.

12.

Date of dispatch of Order. No 13. Draft dictation sheets are Sr.PS attached

AMARISH KUMAR SOBHAGMAL (HUF),BANGALORE vs. THE INCOME TAX OFFICER WARD-5(2)(1), BANGALORE

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